WPCD uEN,#/?42|,dy ؙUJEc?FA>}mFk'MJ4/S; F^+)&thBQՃx̔Os833'zqfķtf+bT6؀.gʽݔ3n7 UnKBX{P nBTj7 \ ) gG>pM2þe8DCDKe)c aכ}h{?pԬaݜܪc0H| RmxPV.y| ͉K8:fNY3WIEWd:D[ii_8{$Z;*oJRovo( 84+y~܀87eRӒht(kkˈuV8~b !EX$-aE›UNv % 0 # 4> mw4^ -9/H 0(w B- 0U 0;! 0D\ 0 0 0H 0 0 0s 0  0 0h 0- 0 0 0^ 0 0 0A! 0! 0c" 0%# 0# 0$ 0M% 0% 0& 0'' 0' 0<C( 0X( 0H) 0^+ 0^}, 0- 0y/ D+0U >0Z0(N1N1N1v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2v2N:4:4:4:4:4 1<4<4 04444 077 0:: 0u>> 0w>> 0>> 0?? 1u`@`@`@`@ B@@@@$@@@@@@@@@@@@ 72BBBB 1HBHBHBHBHBHBHBHBHBHBHBHBHBHBHBHBHBHBHBHBHBU:BBBBM#C#C#C#CD'C'C'C'C'C'C(kD&d9 Z6Times New Roman RegularX(y$,..,*TRW6&A4W6&A4 6&A4 6&A4T ? **0?vvbX0#ggdd  8*dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUQrNrirs?g]$O3|x %y_($)Hairline d*+ (_2623  ..(%2$ y!,..,XσXXXTRW6&A4X3' Letter 6&A43'LetterT ?  0XXσ0?vvbX0#ggdd  8 0dd8ISUS,.     ^^`     0  0  (#$  0  *G+G (_25   /%M M U] e /23  ../%M M U] e /   *8+8 (_24  ," U] e ,23  ..," U] e ,  *5+5 (_23 ` ) U] e )23  ..) U] e ) ` *2+2 (_22  &UU] e &23  ..&UU] e &  */+/ (_21  #] e #23  ..#] e #  *,+, (_20 h  ] e 23  .. ] e h *)+) (_19  ]] e 23  ..]] e   *&+& (_18   e 23  .. e   *AA (_17  5+ M U] e 523  Ԁ5+ M U] e 5  *GG (_16   /%M M U] e /23  Ԁ/%M M U] e /   *88 (_15  ," U] e ,23  Ԁ," U] e ,  *55 (_14 ` ) U] e )23  Ԁ) U] e ) ` *22 (_13  &UU] e &23  Ԁ&UU] e &  *// (_12  #] e #23  Ԁ#] e #  *,, (_11 h  ] e 23  Ԁ ] e h *)) (_10  ]] e 23  Ԁ]] e   (&& &_9   e 23  Ԁ e   (AA &_8  5+ M U] e 523  5+ M U] e 5  (GG &_7   /%M M U] e /23  /%M M U] e /   (88 &_6  ," U] e ,23  ," U] e ,  (55 &_5 ` ) U] e )23  ) U] e ) ` (22 &_4  &UU] e &23  &UU] e &  (// &_3  #] e #23  #] e #  (,, &_2 h  ] e 23   ] e h ()) &_1  ]] e 23  ]] e   &&& $_   e 23   e   <:Default Para<:Fyrirs?gn/ u     IS    S5\  `&Times New RomanS  S5\  `&Times New RomanS   IS ,*Flm.     IS    S5\  `&Times New RomanS  S5\  `&Times New RomanS   IS <:Millifyrirs1     IS    S5\  `&Times New RomanS  S5\  `&Times New RomanS    IS <:Millifyrirs?     IS    S5\  `&Times New RomanS  S5\  `&Times New RomanS   IS 0.header     ae  IS    S5\  `&Times New RomanS  S5\  `&Times New RomanS  ae    IS :ll8Header Char   S5\  `&Times New RomanSS5\  `&Times New RomanS'dxd\  `&Times New Roman8DocumentManagement::ModifiedBooleanTRUE  ax',..,XσXXX?  0XXσ0?vvbX0#ggdd  ISUS,.   _Ԁ  $,..,XσXXX?  0XXσ0?vvbX0#ggdd  ISUS,.    *  0   _ 0LeiWrtting:HrmunttviWlgnr.59/2008.# 0E#ikmo!%Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3x$ y!,..,XσXXXTRW6&A4X3' Letter 6&A43'LetterT ?  0XXσ0?vvbX0#ggdd  8 0dd8ISUS,.     ^^`   (3x$ y!,..,XσXXXTRW6&A4X3' Letter 6&A43'LetterT ?  0XXσ0?vvbX0#ggdd  8 0dd8ISUS,.     ^^`   (3$ y!,..,XσXXXTRW6&A4X3' Letter 6&A43'LetterT ?  0XXσ0?vvbX0#ggdd  8 0dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) d  g+,..,XσXXX?  0XXσ0?vvbX0#ggdd  ISUS,.   d  ݀qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : ex),..,XσXXX?  0XXσ0?vvbX0#ggdd  ISUS,.   _>? Ҁ y!,..,XσXXXTRW6&A4X3' Letter 6&A43'LetterT ?  0XXσ0?vvbX0#ggdd  8 0dd8ISUS,.     ^^`   _ >?  _ikmo(%03q  97143.lggjafarYing2013!2014. ( Xingskjal308"4.ml.    2.umrWa.     DV 0  Nefndarlit# 0 DV#     umfrumvarptillagaumstimpilgjald.   Frefnahags-ogviWskiptanefnd. K #    NefndinhefurfjallaWummliW.fundhennarkomuGuWrnXorleifsd;ttir,Ingibjrg    HelgaHelgad;ttir,MargrtgstaSigurWard;ttirogMarannaJ;nasd;ttirfrfjrmla-og   efnahagsrWuneytinu,HannesG.SigurWssonfrSamtkumatvinnulfsins,rniJ;hannsson wO  frSamtkumiWnaWarins,staS;lveigAndrsd;ttirogIngiX;rFinnssonfrXj;Wskr B  0slands,J;nasRafnT;massonfrKPMGehf.,X;r;lfurHalld;rssonfrSUslumannaflagi    0slands,J;naBjrkGuWnad;ttirfrSamtkumfjrmlafyrirtkja,RagnaPlsd;ttirfr   0slandsbankahf.ogJ;nX;rSturlusonfrFjrmlaeftirlitinu.Xbrustnefndinniumsagnir {  frAlYUWusambandi0slands,Xj;Wskr0slands,SUslumannaflagi0slands,Bandalagistarfs nF mannarkisogbja,ByggWastofnun,KPMGehf.,Neytendasamtkunum,Samtkumfjr 9 mlafyrirtkja,ViWskiptarWi0slands,SeWlabanka0slands,Flagifasteignasalaogsameigin  legumsgnfrSamtkumatvinnulfsinsogSamtkumiWnaWarins.    MeWfrumvarpinuerstefntaWYvaWeinfaldainnheimtustimpilgjalds.Gjaldskyldamun r samkvmtfrumvarpinuaWeinsntileignayfirfrsluskjalafasteignaogskrsettraskipayfir e= 5brtt;tonnumaWstrWoglagttilaWfelldverWiniWurskyldatilaWgreiWastimpilgjaldvegna 0 Umissaskjalasemerustimpilgjaldsskyldsamkvmtgildandilgum.m;tikemuraWlagt  ertilaWgjaldhlutflleignayfirfrsluskjalaverWihkkuWendabyggistfrumvarpiWYeirri  stefnumrkunaWlgWstimpilgjldskili;breyttumtekjumrkissj;W. i  Einfldunstimpilgjaldskerfisins.  '   EinsogframkemuralmennumathugasemdumfrumvarpsinserYaWaWmestuleytiafurW  starfsh;pssemvannsamkvmtYvmarkmiWiaWeinfaldalagningustimpilgjaldsogfram  kvmdinnheimtu.Vinnastarfsh;psinsf;rm.a.framvegnakvarWanaEftirlitsstofnunar `  EFTAsemhafWikomistaWYeirriniWurstWuaWstimpilgjaldafskjlumervrWuWuskilmla S+! breytingarlnavrisamkeppnishamlandioggengimgulegagegnfj;rfrelsiskvWumEES " samningsins.0lj;siYessvannstarfsh;purinneinnigsamkvmtYvmarkmiWiaWskapa # samkeppnishfaraumhverfifjrmlamarkaWi.XlYaWgrundvallarmarkmiWaWbakivinn  $ unniaWgjaldtakanyrWisanngjarnarienWurnYessaWtekjurrkissj;WsyrWuskertar. !W%   LangflestirumsagnaraWilaoggestanefndarinnarfgnuWutlunumumaWeinfalda J""& lagaumhverfistimpilgjalda.FlestirvirWastteljamargaYttifrumvarpsinstilmikillab;ta. #' VarYvsrstaklegafagnaWaWfrumvarpiWflisrtlanirumniWurfellingustimpilgjalda #( afUmsumviWskiptabrfumsemm.a.hefWifrmeWsrlkkunstimpilgjaldseinstaklinga $ ) semfjrmagnafasteignakaupmeWlntkum. v%N!*   MatnefndarinnareraWeinfldunumhverfisstimpilgjaldagetiefltsamkeppnifjrmla A&"+ markaWi,fyrirtkjumogeinstaklingumtilhagsb;ta.StandavonirnefndarinnartilYessaW  '", frumvarpiWverWifyrstaskrefiWafmrgumlkkunstimpilgjaldasemendanummunileiWa '#- tilafnmsYeirra. (z$.  9  y    StaWaopinberralnastofnana.  (   AthyglinefndarinnarvarvakinYvaWfrumvarpiWkynniaWhafahrifstWutveggja  opinberralnastofnana.XannigkomannarsvegarframaWfrumvarpiWgtihaftbeinhrif  lnasafnByggWastofnunarog0bWalnasj;WsYarsemhagstWarayrWiaWgreiWaupplnhj a stofnununum.XannigvarbentaWuppgreiWsluhttakynniaWaukastYegarfrumvarpiW T, fengilagagildi.HinsvegarkomframaWkostnaWurByggWastofnunarmundihkkaYarsem  gertvrirWfyriraWstimpilgjaldvegnaeignayfirfrslulgaWilahkkaWi.    FrumvarpiWboWarm.a.YmeginbreytinguaWskuldaskjlverWiekkistimpilgjaldsskyld.   VsiaWslkriregluerY;YegaraWfinnagildandilgumumstimpilgjald.Skv.24.gr.b.  X Yeirraer;skyltaWgreiWastimpilgjaldafYeimhlutanUsfasteignaveWskuldabrfssemsvarar K #  tiluppreiknaWsvirWiseldrabrfssamtvanskilumYegarfasteignaveWskuldabrfeinstaklings    erendurnUjaWmeWnUjubrfisemkemurstaWYesseldraaWhlutaeWalluleytisamkvmt    ritunskuldabrfsemgefiWerttilendurfjrmgnunar.Xessiheimildkominnmeginml   lagannadesember2012enbrWabirgWakvWisamaefnishafWiY;veriWgildifrn;vem wO  ber2008. B    NefndinnivirWistsemsumirumsagnaraWilarhafiofmetiWYhttuaukningusemfrum    varpiWkannaWhafafrmeWsrfyrir0bWalnasj;W,a.m.k.virWisthyggjuefniWnYegar   tilstaWargildandilggjf.ttiaWbregWastviWslkuYyrftinefndinaWleggjatilbreytingu {  frumvarpinusemflisraWlokaWyrWiYruppgreiWsluheimildirsemeraWfinna24. nF gr.blaganna.EinsogframhefurkomiWerYeirrieinfldunsemfrumvarpiWfelursrm.a. 9 tlaWaWeflasamkeppnimillifjrmlafyrirtkja.VerWidregiWreinflduninniograskaWYv  jafnvgisemrkirfrumvarpinuerlklegtaWeflingsamkeppniverWiminnifyrirvikiW.Ef  unniWyrWigegntlnahttulnastofnanameWslkumhttiyrWuviWskiptavinirYeirraraun r fastirviWskiptasambandiviWYr.Lj;stverWuraWteljaaWhagsmunirborgarannaverWibest e= tryggWirmeWauknusvigrmiviWskiptumviWfjrmlastofnanir.XannigmdragaefaaW 0 frvikfrmarkmiWinuumauknasamkeppnifjrmlafyrirtkjahafiYj;Whagsleganvinning  frmeWsrtillangstmalitiW.    AWmatinefndarinnarYarfaWtakavandaopinberralnastofnanaWrumvettvangi.XaW i geturvarttalisteWlilegtaWYr;untttilaukinnarhagkvmniviWskiptalfilWibeinlnis \4 fyrirerfiWleikatengdarekstriopinberralnastofnana.XannigvrieWlilegtaWbregWastviW ' vandaYeirrameWbreytinguminnrivirknieWainnspUtingufjrmagnsYarsemYessgerist  Yrf.TilaWmyndambendaaWskv.15.gr.reglugerWarnr.522/2004,um0LS-veWbrfog  bWabrf,errWherraheimiltaWkveWaaWaukaafborganiroguppgreiWsla0LS-veWbrfasu `  aWeinsheimilargegngreiWsluuppgreiWslugjalds. S+!  SkjlervarWaeignayfirfrslu.  #   01.mgr.3.gr.frumvarpsinsergertrWfyriraWstimpilgjaldverWigreittafskjlumer  $ varWaeignaryfirfrslufasteignaogskipa.SamkvmtathugasemdumfrumvarpsinserYannig !W% gertrWfyriraWgjaldskyldannitilafsala,kaupsamninga,gjafagerningaogannarragerninga J""& semkveWaumeignaryfirfrslu.Skv.3.mgr.3.gr.rWstgjaldskyldanafYeimrttindum #' semskjalveitirenekkiefniYesseWaformi. #(  Samrunarogskipting.  v%N!*   NefndinnibrustbendingarYessefnisaWHstirttur0slandshefWimeWd;mifr27. A&"+ janar2005(Hrd.306/2004)staWfestaWskjlsemkvWuumbreytingueigandaskrningu  '",  fasteignakjlfarsamrunaflagateldustekkistimpilgjaldsskyldendakvWuYauekkium '#- eigendaskiptiskilningigildandilagaumstimpilgjald.Varnefndin&   hvtttilYessaWtryggja ( aWekkilkivafiaWsamaskilningttiaWleggja3.gr.frumvarpsins.'(Z*    FyrirnefndinnivarYvsj;narmiWihreyfthvortekkivrieWlilegtaWstimpilgjaldsskylda  nWitilskjalasemkvWuumrttindatilfrsluyfirfasteignumkjlfarsamrunaellegar a skjalasemkvWuumumskrningukjlfarskiptingarflaga.BentvaraWellavriraun T, boWiWupptkifritilsniWgngustimpilgjaldsskylduogeWlilegravriaWtryggjaaW  raunverulegirhagsmunirlgjutilgrundvallarkvrWunumumsamrunaogskiptinguflaga.  XvarvsaWtilsamkeppnissj;narmiWaogbentaWst;rflghefWue.t.v.betritkaWfra   eignirtilmeWstofnunogsamrunaeWaskiptinguflagaenYausemminnivruogslkt  X skapaWi;sanngjarnanaWstWumun. K #    AWmatinefndarinnareruYaurksemhafaveriWfrWfyrirstimpilgjaldsskylduskjalasem    kveWaumumskrningufasteignafyrirsamrunaeWaskiptingunokkuWknUjandi.Skilningur    nefndarinnareraWmeWfrumvarpinusulagWartilbreytingarYvhvaWagerningargetalegiW   tilgrundvallargjaldskyldumskjlum.XannigergjaldskyldanrUmkuWogltinntilskjala wO  semkveWaumeignaryfirfrslufasteignaogtiltekinnaskipaenhingaWtilhefurhnnWtil B  YeirraskjalasemsrstaklegaerutilgreindlgunumogkveWaumeigendaskipti.0    eigendaskiptumskilningigildandilagaumstimpilgjaldfelstaWeignarrtturskiptirum   hendur,nUreigandikemurstaWfyrrieigandaogendurgjaldkemurfyrir.Slkumskilningi {  bregWurm.a.fyrirWurgreindumd;miHstarttar0slandsfr27.janar2005.0eignar nF yfirfrslufelsthinsvegarsrhvertilfrslaeignamillieigenda;hWendurgjaldi,svosemviW 9 samrunaflagaskilningiflagarttar.0Yvlj;sitelurnefndinsUntaWskjlsemkveWaum  eignaryfirfrslukjlfarsamrunaogskiptingarflagasugjaldskyldsamkvmtfrum  varpinu. r  EignaryfirfrslurinnanflagasamstWa.  0   FyrirnefndinnikomYaWsj;narmiWframaWeWlilegtvriaWfellainnfrumvarpiWundan  YgufrgreiWslustimpilgjaldsafskjlumsemvarWatilfrslueignamilliflagainnanflags  samstWa.TaliWvaraWsj;narmiWiWttiaWfaukiWvgiYarsemgertvrirWfyrirhkkun i stimpilgjaldslgaWilaogslkarundanYgurvruvelYekktarerlendis.HvaWfjrmla \4 stofnanirvarWarkomframaWslkumstofnunumgtiveriWnauWsynlegtaWrekad;tturflg ' YeimtilgangiaWhaldautanumtilteknareignir.Tildmisflubankard;tturflgum  gjarnanaWberabyrgWumsUsluogrWstfunfullnustueignasemYeireignastkjlfar  fullnustugerWaeWaannarskonarskuldaskilaoghafahyggjuaWselja.VarYvhaldiWfram `  aWfrumvarpiWflisrmikinnkostnaWaraukaYegaraWslkrieignaumsUslukmiogaWhiW S+! samattiviWumslitd;tturflagaaWbreyttubreytanda. "   AWmatinefndarinnarhefuryfirfrslaeignarrttarvallteinhverntilgang.0sumum # tilvikumerstilgangureinungisskipulagslegurenoftarhefureignaryfirfrslamilliflaga  $ eitthvertannaWhagrWifrmeWsr,t.d.tilfrslueWatakmrkunhttu.XeirsemrWast !W% slkayfirfrsluberaafhennikostnaWogvegaogmetahvorthagrWiyfirvegurkostnaW. J""& Nefndintelurekki;eWlilegtaWeignaryfirfrslurinnanflagasamstWursugjaldskyldar. #'  Kaupleiga.  $ )   FyrirnefndinnivoruleiddarlkuraWYvaWmeWfrumvarpinuvruauknarlgurlagWar v%N!* fjrmgnunfasteignaformikaupleigu.XannigkomframaWkaupleigusamningium A&"+ fasteignflistaWsamiWvriumaWhnyrWitekinleiguenaWleigjandinngtisjlfkrafa  '", orWiWeigandifasteignarinnarYegarsamanlagWarleigugreiWslurhanshefWunWtilskilinni '#- upphW.SleigasemgreiddhefurveriWverWurYhlutikaupverWsinseWajafngildiYess.X (z$. komframaWslkumsamningumfylgdutvreignaryfirfrslurvegnasamasamnings.Annars ( vegarYyrftileigusaliaWkaupaleiguhlutinn,fasteignina,tilaWgetaleigthanaogskjlsem  kvWuumeignaryfirfrslusemfylgdislkumkaupumyrWustimpilgjaldsskyld.Hinsvegar  YyrftinUreigandi,leigjandinn,aWtakaviWfasteigninniaWleigutmaloknumogskjlsem a kvWuumYeignaryfirfrsluvrueinnigstimpilgjaldsskyld.Vorutlanirumhkkun T, gjaldhlutfallsYegarrtthafierlgaWilitaldarsrstaklegaYyngjanditilvikikaupleigu.  fundinefndarinnarkomeinnigframaWviWskiptavinirkaupleigusalanytuhagrWisafYvaW  leigjafasteignirkaupleigu,annarsvegarskattalegshagrWisoghinsvegarhagrWisYegar   kmiaWnUtingufjrheimilda.  X   Afd;maframkvmdHstarttarmsjaWhannhefurlitiWsvoaWkaupleigusamningar K #  suraunlnasamningarskilningilagaumvextiogverWtryggingu.VirWistHstirttur    slkumtilvikumhafalitiWsrstaklegatilYessaWhinleigWaeignverWieignleigjandaaWleigu    tmaliWnum.SkilningurnefndarinnarersaWhttaeigandahvlileigusalaalltYartil   eignaryfirfrslasrstaWundirlokkaupleigusamnings.SlkahttuerY;aWmikluleyti wO  hgtaWflytjayfirleigjandannmeWkvWumsamningsins. B    KaupleigufasteignavirWistsumumtilvikumfylgjanokkurthagrWi.Kaupleigusalihefur    mguleikaaWverWleggjaleigugjaldYannigaWhannsitjiekkiuppimeWkostnaWsemfellur   tilvegnaeignarhaldsogeignaryfirfrsluinnansamningssambandsins.Kaupleigukaupandi {  geturm;tidreiftkostnaWivegnakaupafasteignyfirallanleigutmann.0flestumtilvikum nF virWistsamningstmikaupleigusamningaumfasteignirnokkuWlangurogYvdreifist 9 samningskostnaWurlangantma.NefndinhefurennsemkomiWerekkisWstWutilYess  aWundanYiggjagjaldskylduskjlsemkveWaumeignaryfirfrsluvegnakaupleigueWaveita  afslttafstimpilgjaldivegnaYeirra. r  Gjaldstofn.  0   04.gr.frumvarpsinserlagttilaWYaWverWfasteignarsemtilgreinterskjalisemkveWur  umeignaryfirfrslumyndigjaldstofnstimpilgjalds.    FyrirnefndinnivorugerWarverulegarathugasemdirviWmarkaWsverWfasteignasem i gjaldstofnstimpilgjalds.XannigkomframaWslktkynniaWhafafrmeWsrhttuaW \4 kaupendurogseljendurfasteignagfuupplgraverWenraunverulegavrigreittfyrir ' fasteignirtilYessaWhafahriffjrhWstimpilgjaldssemYeimbriaWgreiWa.Xvarbent  aWuppgtikomiWaWstWurYarsemkaupendurogseljendurvildugtatrnaWarum  kaupverWfasteignaogfrumvarpiWkmivegfyriraWYaWvrimgulegt.XvargagnrUnt `  aWsUslumnnumvrisumumtilvikumfengnarrmarheimildirtiltkukvarWanaum S+! lagningustimpilgjalds.EinnigvargagnrUntaWmeWYvaWgeramarkaWsverWfasteignaaW " gjaldstofnivrivikiWfrYvmarkmiWiaWeinfaldastimpilgjaldskerfiWYarsemvinnasUslu # mannaviWaWkvarWarttmarkaWsverWgtiorWiWumfangsmikil,fl;kinogkostnaWarsm.  $   0framsgurWufjrmla-ogefnahagsrWherrakomm.a.framaWhannteldiYaWgetaveriW !W% einfaldaraaWmiWagjaldtkunaviWfasteignamatsverWennumsinnog;skaWihanneftirYv J""& aWnefndintkiYettaatriWitilsrstakrarskoWunar.Athugunnefndarinnarhefurleittlj;saW #' YaWgeturveriWerfiWleikumhWaWgeramarkaWsverWfasteignaaWgjaldstofnistimpilgjalds. #( YaWekkisstviWYegargreiningurkemuruppumhvaWsrttmarkaWsverW.Xanniger $ ) hugsanlegtaWviWslkaraWstWurmunitakalangantmaaWkvarWaverWiWaukYesssem v%N!* verWkvrWungeturkallaWkostnaWarsamarogfl;knaraWgerWirafhlfusUslumanna.Af A&"+ Yessumskumleggurnefndintilbreytingu4.gr.frumvarpsins.AnnarsvegarverWi2.mgr.  '", 4.gr.breyttYannigaWhnkveWiumaWstimpilgjaldafgjaldskylduskjalisemkveWurum '#- eignaryfirfrslurfasteignaskulikvarWasteftirmatsverWifasteignareinsogYaWerskrW_ (z$. _fasteignaskr_.0Yvlj;sileggurnefndineinnigtilaW2._mlsl_.11.mgr.4.gr.verWifelldur ( brott.    SkilningurnefndarinnareraWbreytingarsemorWiWhafaframkvmd_fasteignamats_  sWusturmiWistviWaW_fasteignamatsverW_ԀfasteignaendurspeglimarkaWsverWeinsogunnt a er.AfarbrUnteraWvinnuviWYessarbreytingarverWihaldiWframogstefntverWiaWYvaW T, _fasteignamatsverW_ԀendurspeglimarkaWsverWsemvWast.   _Gjaldhlutfall_.      05.gr.frumvarpsinserlagttilaW_gjaldhlutfall_ԀeinstaklingaverWi0,8%af_gjaldskyldu_  X skjalienaW_gjaldhlutfall_ԀlgaWilaverWi1,6%. K #    FyrirnefndinnivorugerWarathugasemdirviWYettafyrirkomulagoggagnrUntaWtlunin    vriaWhkkaverulegastimpilgjaldsemlagtvrilgaWilaenhafagjaldeinstaklinga    ;breyttmiWaWviWtiltekna_skuldsetningu_.BentvaraW_lnsfjrmgnun_ԀlgaWilahefWihingaW   tilaWmikluleytiveriWtryggWmeW_tryggingabrfum_ԀsemboriWhefWu0,5%stimpilgjald. wO    09.liWYingslyktunarumaWgerWirvegna_skuldavanda_Ԁheimila0slandi(9.ml142. B  lggjafarYingi)samYykktiAlYingiaWstefnaaWafnmi_stimpilgjalda_Ԁvegnakaupaeinstak    lingahsnWitileiginnota.EinsogframhefurkomiWerfrumvarpiWlagtframmeW   einfldun_stimpilgjaldakerfisins_ԀaWleiWarlj;sisamtYvsemstefnteraWYvaWtryggja {  ;breyttartekjurrkissj;Wsaf_stimpilgjldum_. nF   AWmatinefndarinnarertvmlalaustrttaWeinstaklingaveraforgrunniviWeinfldun 9 _stimpilgjaldakerfisins_.VerakannaWafYeimskumYurfilgaWilaraWstaauknumlgum,  a.m.k.tmabundiWmeWanundiWerofanaf_stimpilgjldum_.XannigtelurnefndinaWtilgang  urinnhelgimeWaliW,rkissj;WuroglgaWilarverWiaWtakastviWbreyttaraWstWurYartil r skilegar_kerfisbreytingar_ԀhafanWframaWganga. e=   UndanYgavegnafyrstubWakaupa.     035.gr.agildandilagaumstimpilgjalderuskuldabrfog_tryggingarbrf_ԀsemtryggWeru  meWveWifasteignoggefineruttilfjrmgnunarfyrstukaupabWarhsnWieinstak i lingsgerW_stimpilfrjls_ԀaWtilteknumskilyrWumuppfylltum.Afturm;tieruskjlerveitaeWa \4 framseljarttindiyfirslkuhsnWi_stimpilskyld_. '   Gestirog_umsagnaraWilar_ԀgerWuverulegarathugasemdirviWaWekkertsambrilegtkvWi  vriaWfinnafrumvarpinu.XannigkomframaWstimpilgjaldviWfyrstubWakaupmundi  tvfaldastviWgildistkulaganna.BentvaraWstaWaungsf;lkssemeraWfetasnfyrstuspor `  fasteignamarkaWivriafarerfiWogmargirttuerfittmeWaWfjrmagnafyrstukaup.X S+! vri_leiguverW_ԀbWaalmenntsvohttaWmargirhefWuekkiefniYvaWleigjabW.Fram " komaWsvilnunsemfelstkvWigildandilagahafireynstmjgvelendaumvrifyrsta # innkomainn_fasteignamarkaW_ԀoftmjgYung.  $   NefndinersammlaframangreindrigagnrUni.NauWsynlegteraWveitaYeimsemkaupa !W% bWfyrstasinnvilnunogauWveldaYeim_innkomu_Ԁ_fasteignamarkaW_.AWstWursemhr J""& hafaskapastkjlfar_efnahagsfalla_ԀriW2008gerastWuYessah;psennerfiWarienWur.X #' hefurYr;un_leiguverWs_ԀreynstYessumh;piafskaplega;hagstW.0Yvlj;sileggurnefndin #( tilaWsexnUjarmlsgreinarbtistviW5.gr.frumvarpsins.XarverWikveWiWumaW $ ) einstaklingarsemkaupafyrstasinnbWarhsnWigreiWihlftstimpilgjaldaf_gjaldskyldu_ v%N!* skjali.Xv_afslttarviWmiWi_ԀertlaWaWgerastWuYessaf;lkssemnstYsmuoghner A&"+ samkvmtgildandilgum.AfsltturinnverWurY;hWurtilteknumskilyrWumeinsogveriW  '", hefur.XannigmegikaupandinnekkiWurhafaveriW_YinglUstur_ԀeigandiaWbWarhsnWiog '#- hannYarfaWverWa_YinglUstur_ԀeigandiaWa.m.k.helmingi_keyptrar_Ԁeignar.UmnnariskUr (z$. ingukvWisinsvsasttillaganr.126/2011*y!: #  *      ׀og_lgskUringargagna_ԀaWbreyttubreytanda.X ( leggurnefndintilaWrWherraverWigertaWkveWannarumfyrirkomulag_afslttarins_Ԁog  gerirhntillguumbreytingu14.gr.frumvarpsinsYvskyni.   Gjalddagiogeindagi_stimpilgjalda_. T,    FyrirnefndinnikomframaWYeirri_viWskiptavenju_ԀvrialmenntfylgtaW_kaupsamningar_  og_afsl_ԀervarWa_eignaryfirfrslu_ԀfasteignavrufrWirtilYinglUsingaraf_fasteignaslum_  semnnuWust_skjalagerW_Ԁvegna_fasteignakaupa_.UndantekningarltiWgreiddikaupandi_fast   eignasalaum_ԀYinglUsingar-ogstimpilgjaldvegnaskjalannaviWundirritun_kaupsamnings_Ԁtil  X _fasteignasalans_._Fasteignasalinn_ԀhefWimillignguumaWfraskjlintilYinglUsingar,aW K #  jafnaWiinnanfrradagafrundirritun.0lj;siYessararvenjuvartaliWstWulaustaWkveWa    gjalddaga_stimpilgjalds_ԀtveimurmnuWumeftiraW_gjaldskylda_ԀstofnastogbentaWnrvri    aWgjalddagivriYegar_gjaldskylda_ԀstofnastenaWeindagivritveimurmnuWumsWar.     Nefndinfelstframangreindrkogleggurtilbreytingu7.gr.frumvarpsins.Xannig wO  verWi2.mgr.hennarkveWiWumaWgjalddagivegna_gjaldskylds_ԀskjalsverWiYegar_gjald B  skylda_Ԁstofnast,sbr.1.mgr.2.gr.frumvarpsinseneindagiverWitveimurmnuWumsWar.X    leggurnefndintilaWhnykktverWigreiWsluskyldu_stimpilgjalds_ԀogkveWiWverWiumYaW   3.mgr.aWgreiWaskulistimpilgjaldYegar_gjaldskylt_ԀskjalerafhenttilYinglUsingar. {   HeimildtilaWfellaniWurlagstimpilgjald.  9   01.mgr.8.gr.frumvarpsinserkveWiWumskyldutilaWgreiWalagtilviWb;tarYv  _stimpilgjaldi_ԀsemgreiWabarefstimpilgjalderekkigreittgjalddaga.03.mgr.erafturm;ti  lagttilaWsUslumnnumverWiheimiltaWfellalagiWniWurfrigjaldandigildarstWursr r tilmlsb;ta.NefndinveltifyrirsrhvortsUslumnnumvrifengiWofrmtmatviWniWur e= fellingu_lagsins_ԀoghvortstWavritilYessaWrammaYaWbeturinn. 0   SkoWunnefndarinnarleiddilj;saWkvWiumniWurfellingulagseraWfinnanokkrum  stWum_skattalggjf_.0slkumkvWum_tekjuskattslgum_ԀvirWastmgulegarstWur  niWurfellingartilgreindarrltiWnkvmarihttengerter3.mgr.8.gr.frumvarpsins. i XannigertekiWfram108.gr.lagaumtekjuskattaWfellameginiWurlagefmaWurfrirrk \4 fyrirYvaWhonumverWieigikenntumannmarka_framtali_ԀeWavanskil_framtals_,eWaaW ' ;viWrWanlegatvikhafi_hamlaW_ԀYvaWhannskilaWi_framtali_Ԁrttumtma,bttir  annmrkum_framtali_ԀeWaleiWrttieinstakaliWiYess.kvWi_virWisaukaskattslaga_Ԁerhins  vegarhvaWorWalagsnertirsambrilegt3.mgr.8.gr.frumvarpsins. `    0framkvmd_yfirskattanefndar_ԀmsjdmiYessaWreynthafikvWiumniWurfellingu S+! lagsframangreindumlgum.VirWist_yfirskattanefnd_ԀrkummlihafabyggtrskurWi " YvaW_skattaWila_ԀverWiekkikenntumt.d.annmarka_framtali_ԀeWavanskilvirWisaukaskatti. # VirWistYannigsemstrngumatisbeittogt.d.litiWsvoaWY;tt_endurskoWandi_Ԁ_skattaWila_  $ hafigertmistkviW_framtalsgerW_ԀeWafyrirsvarsmaWurgertmistkviW_skattskil_ԀYgetiYaW !W% ekkitalistngilegstWatilYessaWheimildtillkkunarlagsverWinUtt. J""&   SkilningurnefndarinnarersaWgildarstWurskilningikvWisinsvsitilYessaW_skatt #' aWila_ԀverWiekkikenntumaWskyldatilgreiWslu_stimpilgjalds_ԀhafiekkiveriWvirtrttilega. #( XannigskomiWvegfyriraW_gjaldendur_ԀgetiboriWfyrirsigvanYekkingu,gleymskueWa $ ) annaWslktsemstWuYessaWstimpilgjaldhafiekkiveriWgreitt.Hinsvegargtirafmagns v%N!* leysieWa;veWursemsannanlegakemurvegfyrirrttarefndirtalisttilgildrastWna. A&"+   '", _ V& , iWurlagakvWi.  (   05.mgr.12.gr.frumvarpsinserheimildtilaWgeralgaWilafsektfyrirbrotlgumum  stimpilgjald;hWYvhvortbrotiWmegirekjatilsaknmsverknaWarfyrirsvarsmannseWa  starfsmannslgaWilans.',(- a   AWmatinefndarinnarekkiaWskiptamliYessutillitY;ttekkiverWistaWreynthvort T, fyrirsvarsmaWureWastarfsmaWurhafitthlut.HeimilteigiaWveraaWrefsalgaWilaYrtt  fyriraWekkiteljistsannaWhvorYeirrattiskmlinu.Xvleggurnefndintilbreytingu  kvWinuYannigaWframangreindafstaWakomiskUrlegaframfrumvarpstextanum.     NiWurstaWa. K #     AWlluframangreindusgWuleggurnefndintilaWfrumvarpiWverWi samYykkt meW    framangreindumbreytingumsemgerWertillagaumsrstkuYingskjali.      VilhjlmurBjarnasonritarundirnefndarlitiWmeWYeimfyrirvaraaWhanntelurgjaldlagn   inguskjalasemkveWaumeignaryfirfrslukjlfarsamrunaeWaskiptingarflagafaragegn wO  tilgangislkragerninga. B    PturH.BlndalritarundirnefndarlitiWmeWYeimfyrirvaraaWhanntelurgjaldlagningu    samkvmtfrumvarpinuofmikla.     RagnheiWurRkharWsd;ttirvarfjarverandiviWafgreiWslumlsinsenritarundirnefndarlit {  Yettaskv.4.gr.18.gr.starfsreglnafastanefndaAlYingis. nF @# # AlYingi,4.desember2013.  <r.UUUUUU>>.@|FrostiSigurj;nsson, < @|form.  @  RagnheiWurRkharWsd;ttir, <   frsm.  @.xPturH.Blndal, < @ss/xmeWfyrirvara.  .UUUUUU> > . u rh@.UUUUUU>>.@ |WillumX;rX;rsson.  @RRrniPllrnason,  @meWfyrirvara. } @*xGuWmundurSteingrmsson.  .UUUUUU> > . ; rxP.UUUUUU>>.@|LneikAnnaSvarsd;ttir. xP @g g SteingrmurJ.Sigfsson. xP @PP,xVilhjlmurBjarnason, xP @ss/xmeWfyrirvara. C .UUUUUU> > .